Core Viewpoint - Dalian Baiao Chemical Co., Ltd. has completed the rectification measures required by the Dalian Securities Regulatory Bureau regarding internal control issues and will continue to enforce these measures for sustainable development and shareholder protection [1][3]. Summary by Category Rectification Measures - The company received a decision from the Dalian Regulatory Bureau on August 14, 2025, requiring rectification of identified issues [1]. - The fifth board meeting on September 18, 2025, approved the rectification report, detailing specific issues and measures taken [2]. Internal Control Issues 1. **Funds Management Internal Control** - **Issue**: Violated the "Corporate Governance Guidelines (2018 Revision)" and "Internal Control Application Guidelines No. 6 - Fund Activities" [2]. - **Measures**: Reviewed management systems, adhered to "Working Capital Management Methods," optimized payment processes, and trained financial staff [2]. - **Completion**: Measures have been completed and will be continuously enforced [2]. 2. **Procurement Management Internal Control** - **Issue**: Violated "Internal Control Application Guidelines No. 7 - Procurement Business" [2]. - **Measures**: Streamlined procurement processes, revised internal control systems, enhanced payment tracking, and trained procurement personnel [2]. - **Completion**: Measures have been completed and will be continuously enforced [2]. 3. **Contract Management Internal Control** - **Issue**: Violated "Internal Control Application Guidelines No. 16 - Contract Management" [2]. - **Measures**: Reviewed existing contract management systems, ensured strict execution by relevant departments, and improved contract management through information technology [2]. - **Completion**: Measures have been completed and will be continuously enforced [2]. Future Outlook - The company aims to strengthen internal control governance and promote sustainable development through the rectification process, ensuring the interests of the company and all shareholders are maintained [3].

用友汽车信息科技（上海）股份有限公司 内部审计制度 第一章 总则 第一条 为了规范用友汽车信息科技（上海）股份有限公司（以下简称"公 司"）内部审计工作，保证内部审计工作质量，防范和控制公司风险，保护公司 和投资者的合法权益，根据《中华人民共和国公司法》等法律、法规、规范性文 件及《用友汽车信息科技（上海）股份有限公司章程》 （以下简称"《公司章程》"） 的有关规定，结合公司的实际情况，制定《用友汽车信息科技（上海）股份有限 公司内部审计制度》（以下简称"本制度"）。 第二条 本制度所称内部审计，是指公司内部审计机构及审计人员依据国 家有关法律法规、财务会计制度和《公司章程》等规定，对公司内部控制和风险 管理制度的有效性，财务信息的真实性和完整性，以及经营活动的效率和效果等 进行监督和评价工作。 第三条 本制度所称内部控制，是指公司董事会、高级管理人员及其他有 关人员为实现下列目标而提供合理保证的过程： （一） 遵守国家法律、法规、规范性文件及其他有关规定； （二） 提高公司经营的效率和效果； 第二章 内部审计机构与人员 第六条 公司设立审计部，作为公司内部审计机构，是公司董事会审计委 员会的执行机构，对公司 ...

General Principles - The internal audit management system aims to standardize and institutionalize the internal audit work of the company, enhancing the quality of internal audits and improving operational management and economic efficiency [2][3] - The system is based on various laws and regulations, including the Company Law and the Audit Law of the People's Republic of China, as well as the company's actual situation [2] Internal Audit Organization and Personnel - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [5] - The audit department operates independently, reporting to the board of directors and the audit committee, and must not be influenced by the finance department [3][4] - Audit personnel are required to possess high ethical standards, strong analytical skills, and relevant professional capabilities [8][9] Responsibilities and Authority of Internal Audit - The audit department conducts evaluations of internal control systems, audits financial data, and assists in establishing anti-fraud mechanisms [5][6] - The department must report to the audit committee at least quarterly and submit an annual internal audit report [5][6] - The audit committee supervises the audit department's work and ensures compliance with legal and regulatory requirements [6] Internal Audit Procedures - The audit process includes preparation, implementation, reporting, and follow-up stages, ensuring thorough documentation and evidence collection [10][11] - Audit reports must be objective, clear, and timely, providing actionable recommendations for improvement [12][13] - The audited units are required to rectify issues identified in the audit reports and report back on the implementation of corrective measures [25] Management of Audit Archives - Audit documentation must be preserved for ten years, including audit plans, reports, and evidence collected during audits [26][27] - The audit department is responsible for managing these archives, ensuring proper access and confidentiality [28][29] Supplementary Provisions - The internal audit management system is subject to national laws and regulations, and any inconsistencies will defer to these higher legal standards [30][31] - The system is effective upon approval by the company's board of directors [33]

General Principles - The internal control framework aims to standardize management behaviors, enhance operational efficiency, and ensure compliance with laws and regulations [1][2] - Internal control is defined as a process implemented by the board, management, and employees to achieve control objectives, ensuring legal compliance, asset security, and accurate financial reporting [1][2] Internal Environment - The company establishes a governance structure and decision-making rules to clarify responsibilities and create a balanced mechanism [4][5] - The board is responsible for establishing and implementing effective internal controls, while the management is tasked with daily operations [5][6] Risk Identification and Assessment - The company must continuously identify and assess risks related to its operations, considering both internal and external factors [16][19] - Risk tolerance levels should be established to guide decision-making and risk management strategies [16][20] Control Activities - Control measures include separation of incompatible duties, authorization controls, and performance evaluations to mitigate risks [23][24] - A comprehensive budget management system is essential for ensuring financial discipline and accountability [20][21] Information and Communication - The company should establish effective communication channels for internal and external information flow, ensuring timely and accurate reporting [32][34] - Internal reports must be clear and concise, facilitating understanding and action among employees [34][36] Internal Supervision - Regular internal supervision is necessary to evaluate the effectiveness of internal controls and identify deficiencies [47][48] - The company must maintain records of internal control processes to ensure accountability and transparency [50][51]

Core Points - The internal audit system of the company aims to enhance internal management and risk control, standardize internal audit work, improve audit quality, and protect investors' legal rights [1][2] - The internal audit applies to all business activities related to financial reporting and information disclosure across various departments, subsidiaries, and holding companies [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, as well as the authenticity and completeness of financial information [1][2] Group 1: Internal Audit Organization and Responsibilities - The company has established an internal audit department responsible for supervising business activities, risk management, internal controls, and financial information [2][3] - The internal audit department reports directly to the board of directors and must maintain independence from the finance department [3][4] - The internal audit department is tasked with evaluating the integrity and effectiveness of internal control systems and auditing financial and economic data for legality and compliance [2][3][4] Group 2: Internal Audit Procedures and Methods - The internal audit department must develop an audit plan and form audit teams to conduct audits based on established objectives [7][8] - Audit methods include attending important meetings, requesting documentation, interviews, and on-site inspections [7][8] - After completing an audit, the audit team must prepare a report that is objective, clear, and based on sufficient evidence [7][8] Group 3: Internal Control Evaluation - The internal audit department is responsible for organizing and implementing internal control evaluations, which must be reported to the audit committee [5][6] - The evaluation report includes the board's declaration of the report's authenticity and must be disclosed alongside the annual report [5][6] - The internal audit department must monitor the implementation of corrective measures for identified internal control deficiencies [6][7] Group 4: Record Management and Accountability - Audit work papers and reports must be archived according to national regulations, with a retention period of no less than ten years [8][9] - The company will supervise and evaluate the performance of internal audit personnel, rewarding those who perform well and penalizing those who abuse their power [9]

Core Points - The internal control system of the company aims to enhance operational standards, protect investor rights, and ensure compliance with laws and regulations [1][2] - The internal control process includes ensuring legal compliance, improving operational efficiency, safeguarding assets, and ensuring accurate information disclosure [1][2] Group 1: General Principles - The internal control system applies to the company and its subsidiaries [2] - Internal control is influenced by various factors such as organizational structure, corporate culture, risk philosophy, and management policies [2][3] - The company is responsible for establishing and executing the internal control system according to its operational characteristics and environment [1][2] Group 2: Basic Requirements - The internal control framework includes elements like internal environment, goal setting, risk assessment, and control activities [2][3] - The company must continuously improve its governance structure and establish effective incentive mechanisms [3] - Internal control activities should cover all operational aspects, including sales, procurement, inventory management, and financial management [4] Group 3: Key Control Activities - The company should strengthen management control over its subsidiaries and establish control policies and procedures [11] - Internal controls for related party transactions must adhere to principles of honesty, equality, and fairness [13][14] - The company must ensure that external guarantees are managed prudently and in compliance with relevant regulations [21][22] Group 4: Fundraising and Investment Controls - The company should establish a management system for the use of raised funds, ensuring compliance and efficiency [29][30] - External investments should follow principles of legality, prudence, and safety, with a focus on risk control [37][38] - The company must regularly assess the progress and effectiveness of major investment projects [44] Group 5: Information Disclosure - The company must establish an information disclosure system to ensure timely and accurate reporting of significant information [45][46] - The board secretary is responsible for overseeing the information disclosure process and ensuring compliance with regulations [46][47] - The company should maintain confidentiality of undisclosed significant information and establish a mechanism for accountability [47][48] Group 6: Internal Audit and Evaluation - An internal audit department is established to supervise and evaluate the effectiveness of internal controls [50][51] - The internal audit department must report findings to the audit committee and ensure independence from financial departments [51][52] - The company must disclose any significant deficiencies in internal controls and the measures taken to address them [55][56]

Core Points - The article outlines the internal control system of Chengdu Mingsheng Electronics Technology Co., Ltd. to ensure compliance with laws and regulations, enhance operational efficiency, and protect shareholder rights [1][2][3] - The internal control objectives include ensuring legal compliance, improving operational efficiency, safeguarding assets, ensuring accurate financial reporting, and promoting strategic development [1][2] - The internal control principles emphasize comprehensiveness, importance, checks and balances, adaptability, and cost-effectiveness [2][3] Internal Control Content - The internal control system includes goal setting, internal environment, risk assessment, control activities, information communication, and internal supervision [6][7] - The company must establish a governance structure that ensures the legal operation of the shareholders' meeting and board of directors, and create an environment where employees understand and fulfill their responsibilities [4][5] - The internal control system covers all business activities, including sales, procurement, production, research and development, inventory management, and financial management [5][6] Special Risk Internal Control - The company should strengthen management control over subsidiaries and ensure they establish their internal control systems [16][17] - Internal controls for related party transactions must adhere to principles of honesty, equality, and fairness, ensuring no harm to the company's interests [20][21] - The company must conduct thorough evaluations of external guarantees, ensuring compliance with legal and procedural requirements [29][30] Fundraising and Investment Control - The company must manage fundraising strictly according to established procedures, ensuring funds are used as intended [39][40] - Major investments should follow a legal, prudent, and effective approach, with strict decision-making processes in place [45][46] - The company should continuously monitor the progress and safety of entrusted financial management, reporting any anomalies to the board [51][52] Information Disclosure Control - The company must comply with relevant regulations for information disclosure, ensuring timely and accurate reporting of significant events [53][54] - A confidentiality system for major information must be established to protect sensitive data before public disclosure [55][56] Internal Control Supervision - Regular checks on the implementation of internal control systems are necessary to identify and rectify deficiencies [59][60] - The internal audit department is responsible for evaluating the effectiveness of internal controls and reporting findings to the board [60][61] - The board must disclose an annual internal control evaluation report alongside the annual report [63][64]

Core Viewpoint - The document outlines the internal control defect recognition standards for Shenzhen Lianjian Optoelectronics Co., Ltd, emphasizing the importance of establishing effective internal control systems to ensure the company's healthy development and compliance with regulatory requirements [1][6]. Internal Control Defect Classification - Internal control defects are categorized into design defects and operational defects, with design defects arising from the absence of necessary controls or unreasonable existing controls, while operational defects occur due to improper execution of otherwise effective controls [2][3]. - Defects are further classified by severity into major defects, important defects, and general defects, with major defects potentially leading to significant deviations from control objectives [2][3]. Financial Reporting Defects - The company establishes quantitative standards for evaluating financial reporting internal control defects, with thresholds set at 5% of total assets, net assets, and net profit for major defects, and lower thresholds for important and general defects [2][3]. - Qualitative indicators for major defects include fraud by directors and senior management, significant misstatements identified by external audits, and ineffective internal control oversight [3][4]. Non-Financial Reporting Defects - Non-financial reporting internal control defects are also evaluated using quantitative and qualitative standards, with major defects defined by losses exceeding 50 million yuan and important defects defined by losses between 1 million and 50 million yuan [4][5]. - Qualitative indicators for major non-financial reporting defects include violations of laws and regulations, unscientific decision-making processes, and systemic failures in important business controls [4][5]. Implementation and Governance - The recognition standards apply to the company and its subsidiaries, with the board of directors responsible for revisions and interpretations of the standards [6]. - The standards will be implemented upon approval by the board and will be revised in accordance with national laws and regulations [6].

Core Viewpoint - The report evaluates the ongoing risks associated with the financial transactions between Chongqing Taiji Industrial (Group) Co., Ltd. and China National Pharmaceutical Group Financial Co., Ltd., confirming the latter's compliance with regulatory requirements and sound risk management practices [1][9]. Group 1: Basic Information of China National Pharmaceutical Group Financial Co., Ltd. - Established in February 2012, the company is a non-bank financial institution approved by the former China Banking Regulatory Commission [1]. - The registered capital is RMB 2.2 billion, with 100% ownership by its shareholders [1]. - The business scope includes accepting deposits, providing loans, bill discounting, and various financial advisory services [1]. Group 2: Internal Control and Risk Management - The company has established a comprehensive internal control system, including a governance structure with a board of directors and various committees [2][3]. - A risk management department and an internal audit department are in place to oversee business activities and ensure compliance with established procedures [2][3]. - The internal control system includes specific guidelines for settlement and credit operations, ensuring effective risk management [3][4]. Group 3: Operational and Financial Performance - As of June 30, 2025, the total assets of the company amounted to RMB 41.867 billion, with a loan balance of RMB 17.319 billion and an operating income of RMB 372 million [6][7]. - The company has maintained stable operations and steady growth across its various business lines since its inception [6][7]. Group 4: Regulatory Compliance - As of June 30, 2025, all regulatory indicators of the company met the required standards, including a loan-to-deposit ratio of 43.41% [8]. - The company has not encountered any significant deficiencies in its risk control systems related to financial reporting and management [7][9]. Group 5: Risk Assessment Conclusion - The company possesses valid financial licenses and has adhered to the regulations set forth in the Enterprise Group Financial Company Management Measures [9]. - The risk management practices of the company are deemed effective, with no major flaws identified in its operations [9].

Core Viewpoint - The internal control system of Zhongnan Hong Culture Group Co., Ltd. aims to enhance management efficiency, risk prevention capabilities, and sustainable development by adhering to relevant laws and regulations [1][2]. Group 1: Internal Control Objectives and Principles - The internal control objectives include ensuring legal compliance, asset security, accurate financial reporting, and improving operational efficiency [3][4]. - Key principles of internal control include comprehensiveness, importance, checks and balances, adaptability, and cost-effectiveness [2][4]. Group 2: Internal Control Environment - The company establishes a governance structure and decision-making rules to clarify responsibilities and ensure effective supervision [6][7]. - The board of directors is responsible for establishing and implementing internal controls, while management oversees daily operations [7][8]. Group 3: Risk Assessment - The company conducts regular risk assessments to identify internal and external risks related to control objectives [14][15]. - A combination of qualitative and quantitative methods is used to analyze and prioritize identified risks [15][16]. Group 4: Control Activities - Control measures include manual and automated controls, separation of incompatible duties, authorization and approval controls, and budget management [20][21]. - The company emphasizes the importance of accounting system controls to ensure the accuracy and completeness of financial data [23][24]. Group 5: Information and Communication - An information and communication system is established to ensure timely sharing of internal control-related information [30][31]. - The company utilizes information technology to enhance information integration and security [33][34]. Group 6: Internal Supervision - The company implements a supervision mechanism to monitor the effectiveness of internal controls, including daily and special supervision [34][36]. - The internal audit management center is responsible for evaluating internal control operations and reporting significant deficiencies to the board [36][37]. Group 7: Reporting and Disclosure - The company is required to prepare an annual internal control evaluation report, which includes the effectiveness of internal controls and any identified deficiencies [41][42]. - The internal control evaluation report must be disclosed alongside the annual report, ensuring transparency [42][43].